武汉局集团公司基于国铁商城的财务集中支付探讨  

Discussion on Centralized Financial Payment Based on the China Railway Mall of Wuhan Railway

作　　者：唐天祥 TANG Tianxiang(Finance Department,China Railway Wuhan Group Co.,Ltd.,Wuhan 430000,Hubei,China)

机构地区：[1]中国铁路武汉局集团有限公司财务部,湖北武汉430000

出　　处：《铁道运输与经济》2023年第2期113-117,125,共6页Railway Transport and Economy

基　　金：中国铁道财务会计学会研究课题(2020021)。

摘　　要：财务集中管理是财务管理发展的一种趋势,有增加资金沉淀、降低财务管理成本、增强企业信誉等优势。国铁商城正式运行后,客户按订单对商家进行支付,该结算模式使铁路企业支付业务的工作量剧增,给铁路财务管理带来压力。在现有条件下对国铁商城集中支付流程进行模拟,对不同铁路企业同一月份向同一商家的订单提出集中支付构思,发现对国铁商城进行集中支付不仅可以充分利用国铁商城的信誉期限为铁路企业带来大量资金沉淀,还能大幅减轻铁路资金结算系统压力,降低铁路企业财务管理的人工成本,并能进一步促进国铁商城的规范化管理。铁路局集团公司可以通过对国铁商城集中支付的实施,为铁路财务集中管理积累经验,进一步推动铁路局集团公司财务规范化和集约化管理。Centralized financial management is a trend of financial management development and has the advantages of increasing fund precipitation,reducing financial management costs,and enhancing enterprise reputation.After the official operation of China Railway Mall,customers pay merchants according to orders,and this settlement mode increases the workload of payment business in railway enterprises dramatically,which brings great pressure to railway financial management.Under the existing conditions,the centralized payment process of China Railway Mall was simulated,and the centralized payment was conceived for the orders of different railway enterprises in the same month and the same merchant.The results show that centralized payment for China Railway Mall can not only make full use of the Mall credit period for railway enterprises to bring a lot of fund precipitation but also greatly reduce the pressure of the fund settlement system.Additionally,the labor costs of railway enterprise financial management can be reduced to further promote the standardized management of China Railway Mall.Through the implementation of centralized payment in China Railway Mall,railway group companies can accumulate experience in centralized financial management and promote the standardized and intensive financial management of railway group companies.

关 键 词：铁路财务 国铁商城 集中支付 资金结算系统 资金沉淀 

分 类 号：F530.68[经济管理—产业经济]